Primax has established the ESG Office under the authorization of the Board of Directors, with Vice General Manager Chiang, Yan-Ying as the convener. The ESG Office aims to implement corporate governance, promote sustainable environmental practices, uphold social welfare, and enhance information disclosure as the four key aspects of corporate sustainability development. To address the economic, environmental, and social impacts, the ESG Office has formed three subcommittees: Corporate Governance, Green Operations, and Social Care. These subcommittees collect external advocacy information related to the economic, corporate governance, environmental, and social aspects that are relevant to the company's and prioritizing significant issues based on the outcomes of stakeholder engagement. The ESG Office presents the corporate vision blueprint to the Board of Directors, formulates relevant policies, systems, or management guidelines for corporate sustainability, and subsequently obtains the Board's approval for specific implementation plans.

Identifying and engaging stakeholders is not only an essential aspect of corporate social responsibility but also a critical factor in achieving sustainable development for the company.Identifying and engaging stakeholders is not only an essential aspect of corporate social responsibility but also a critical factor in achieving sustainable development for Primax. Through stakeholder identification, we can understand their expectations and concerns regarding Primax's business activities, enabling us to formulate appropriate strategies and plans to improve the company's economic, social, and environmental performance. Additionally, maintaining effective communication with stakeholders allows us to understand their interests and expectations, providing valuable insights for the company's sustainable management. This information is incorporated.

In accordance with the latest version of "GRI 3 : Material Topics 2021 " disclosure principles, Primax Electronics has adjusted its process for assessing material issues. We have adopted the European Union's "double materiality" approach to evaluate the "actual or potential impacts of Primax's operational economic activities on external economic, environmental, and human rights aspects" and "the potential impact on Primax's sustainable operations." This approach allows Primax Electronics to gain a deeper understanding of the positive andnegative impacts on external and internal stakeholders during its operational activities (or potential impacts). It further enables us to develop management policies that prevent or mitigate negative impacts while actively contributing positively. The process for assessing material issues at Primax Electronics comprises five main steps, as explained below.

Through comprehensive consideration by the ESG Office and external sustainability expert consultants, 13 priority major sustainability issues for reporting are selected, while others are categorized as general issues. The selection was approved by Vice General Manager Chiang, Yan-Ying, the Chairman of the ESG Office, and presented to the Board of Directors for approval in June 2023.

As a premier solutions provider in information technology, electronics, and consumer products, Primax adheres to the values of integrity and pragmatism, which are not just part of our corporate culture but also fundamental core values. Guided by these principles, we reference various international standards and regulations to establish policies across sustainability dimensions. We then operationalize these policies within our business operations, thereby implementing Primax's sustainability commitment and measures.